Unassociated Document
[Prestige Brands, Inc. Letterhead]


August 2, 2011

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn:  Mr. Jeffrey Riedler, Assistant Director

 
Via: 
EDGAR Submission and Facsimile

 
Re: 
Prestige Brands, Inc.
Registration Statement on Form S-4
Filed July 8, 2011
File No. 333-175411

Ladies and Gentlemen:

Prestige Brands, Inc. and the additional registrants listed on Schedule A to the Registration Statement (together, the “Company”), each hereby request that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 a.m. (ET) on Thursday, August 4, 2011, or as soon as practicable thereafter, pursuant to Rule 461 of the Securities Act of 1933, as amended.

The Company acknowledges that (i) should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 
 

 

Please contact Mark F. McElreath of Alston & Bird LLP with any questions or comments at 212-210-9595.  Thank you for your assistance with this filing.

  PRESTIGE BRANDS, INC.  
       
 
By:
/s/ Eric S. Klee  
   
Eric S. Klee
 
   
Secretary and General Counsel
 
       
 
PRESTIGE BRANDS HOLDINGS, INC.
PRESTIGE PERSONAL CARE HOLDINGS, INC.
PRESTIGE PERSONAL CARE, INC.
PRESTIGE SERVICES CORP.
PRESTIGE BRANDS HOLDINGS, INC.
PRESTIGE BRANDS INTERNATIONAL, INC.
MEDTECH HOLDINGS, INC.
MEDTECH PRODUCTS INC.
THE CUTEX COMPANY
THE DENOREX COMPANY
THE SPIC AND SPAN COMPANY
BLACKSMITH BRANDS, INC.
 
     
       
 
By:
/s/ Eric S. Klee  
    Eric S. Klee  
   
Secretary and General Counsel
 
       


 
cc:           Mark F. McElreath

Primary IR Contact

Irinquiries@prestigebrands.com
Prestige Consumer Healthcare Inc.
660 White Plains Road – Ste 250
Tarrytown, NY 10591
Telephone: 914-524-6819

Transfer Agent

AST
6201 15th Avenue
Brooklyn, NY 11219
Telephone: (800) 937-5449
help@astfinancial.com
https://www.astfinancial.com

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